Study Guide

Objective

Students
-can perform a company analysis and evaluate the results
-understands the relationship between profitability, liquidity and financing
-can report key figures in sustainability
-forecasting

Content

-the company's financial reports
-key figures analysis and control models
-financial analysis
-cash flow analysis
-key figures for sustainability
-forecasting

Location and time

HT24

schedule in Peppi

Materials

* Carlson, Mikael (2014): Att arbeta med företagsanalys: analysmetoder för att upptäcka varningssignaler och styra mot uppställda mål

* Instructions and other material connected to Bissim (posted by the course teacher)

* Other material referred to by the teacher

Teaching methods

Lectures, exercises, business simulations and assignments

Employer connections

Collaboration with Ashton University (GBR) on Bissim

Exam schedules

Announced at the beginning of the course

Completion alternatives

Examination and assignments

Student workload

5 cr = 135h

Hours in class: 60 h
Own work: 75 h

Content scheduling

-company financial reports
-key ratio analysis and profitability frameworks
-financing analysis
-cash flow analysis

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Students can read financial reports and based on them, interpret the company's financial position.
Students can perform adjustments to the financial statements and can evaluate a company with the use of key performance indicators.
Students can make simpler adjustments to financial statements and calculate simpler key performance indicators. On top of that they can analyze the results of the adjustments.
Students understands the cash flow in a company.

Assessment criteria, good (3)

Students understands financial reports and can make conclusions about the company´s financial position.
Students can perform adjustments to the financial statements and can evaluate a company from different point of views with the use of key performance indicators.
Students can explain and perform cash flow analysis.

Assessment criteria, excellent (5)

Students understands financial reports and can independently make conclusions about the company´s financial status.
Students can independently perform adjustments to the financial statements and can evaluate a company from different point of views with the use of well-motivated key performance indicators.
Students can explain and perform cash flow analysis and can make well-motivated decisions from these calculations.

Assessment methods and criteria

The assessment is based on the exam and the assignments

Assessment criteria, fail (0)

The criteria's for grade 1-2 are not met.

Assessment criteria, satisfactory (1-2)

Students can read year-end reports and, based on them, interpret the company's financial position.
Students can make simpler adjustments to financial statements and a simpler key figure analysis and interpret this.
Students understand the company's capital use and sources of capital.

Assessment criteria, good (3-4)

Students understand the content of the financial statements well and can interpret the information that the financial statements provide from many points of view.
Students can make the necessary year-end adjustments prior to a key figure analysis, as well as analyze the company from many perspectives with relevant key figures.
Students can explain and compile simpler cash flow and financing analyzes.

Assessment criteria, excellent (5)

Students can independently interpret a financial statement and can draw reasoned conclusions regarding the company's financial position based on this.
Students can independently perform the year-end adjustments required prior to the year-end analysis and, based on relevant, well-chosen key figures, analyze the company's liquidity, equity ratio and profitability. Students understand the economic relationships and can use different governance models in their analysis of the company.
Students can prepare cash flow and financing analyzes for the company and interpret and explain the meaning of these.

Qualifications

Financial Accounting and Taxation 15 ects